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Legal Memoranda

Impact of FATCA on Mauritius

March 2015

This publication provides a brief overview of the expected impact on entities resident in the Republic of Mauritius (“Mauritius”) of the foreign account tax compliance provisions (“FATCA”) of the Hiring Incentives to Restore Employment Act, 2010 of the United States of America (the “US”).

This publication is not intended to be a substitute for legal advice or a legal opinion. It deals in broad terms only and is intended to merely provide a brief overview and give general information. Conyers Dill & Pearman is only able to advise as to the Mauritius law aspects of the US IGA (as defined herein), and its Mauritius enablinglegislation. Advice should be sought from US counsel as to the interpretation of FATCA under US law.


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Impact of FATCA on Mauritius



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